Minnesota Legislature
HF 2488
as introduced - 88th Legislature (2013 - 2014) Posted on 02/27/2014 03:35pm
Bill Text Versions
| Engrossments | ||
|---|---|---|
| Introduction | Posted on 02/27/2014 |
Current Version - as introduced
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2.21
A bill for an act
relating to taxation; property; extending the deadline for certification of proposed
levies for certain jurisdictions; amending Minnesota Statutes 2012, section
275.065, subdivision 1.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2012, section 275.065, subdivision 1, is amended to read:
Subdivision 1.
Proposed levy.
(a) Notwithstanding any law or charter to the
contrary, on or before September deleted text begin 15deleted text end new text begin 30new text end , each deleted text begin taxing authority, other than a school district,
shall adopt a proposed budget anddeleted text end new text begin county and each home rule charter or statutory citynew text end shall
certify to the county auditor the proposed deleted text begin or, in the case of a town, the finaldeleted text end property tax
levy for taxes payable in the following year.
(b)new text begin Notwithstanding any law or charter to the contrary, on or before September 15,
each town and each special taxing district shall adopt and certify to the county auditor a
proposed property tax levy for taxes payable in the following year. For towns, the final
certified levy shall also be considered the proposed levy.
new text end
new text begin (c)new text end On or before September 30, each school district that has not mutually agreed
with its home county to extend this date shall certify to the county auditor the proposed
property tax levy for taxes payable in the following year. Each school district that has
agreed with its home county to delay the certification of its proposed property tax levy
must certify its proposed property tax levy for the following year no later than October
7. The school district shall certify the proposed levy as:
(1) a specific dollar amount by school district fund, broken down between
voter-approved and non-voter-approved levies and between referendum market value
and tax capacity levies; or
(2) the maximum levy limitation certified by the commissioner of education
according to section 126C.48, subdivision 1.
deleted text begin (c)deleted text end new text begin (d)new text end If the board of estimate and taxation or any similar board that establishes
maximum tax levies for taxing jurisdictions within a first class city certifies the maximum
property tax levies for funds under its jurisdiction by charter to the county auditor by
deleted text begin September 15deleted text end new text begin the date specified in paragraph (a)new text end , the city shall be deemed to have certified
its levies for those taxing jurisdictions.
deleted text begin (d)deleted text end new text begin (e)new text end For purposes of this section, deleted text begin "taxing authority" includes all home rule and
statutory cities, towns, counties, school districts, anddeleted text end new text begin "special taxing district" means a
new text end special taxing deleted text begin districtsdeleted text end new text begin districtnew text end as defined in section 275.066. Intermediate school districts
that levy a tax under chapter 124 or 136D, joint powers boards established under sections
123A.44 to 123A.446, and Common School Districts No. 323, Franconia, and No. 815,
Prinsburg, are also special taxing districts for purposes of this section.
deleted text begin (e)deleted text end new text begin (f)new text end At the meeting at which deleted text begin thedeleted text end new text begin anew text end taxing authority, other than a town, adopts its
proposed tax levy under deleted text begin paragraph (a) or (b)deleted text end new text begin this subdivisionnew text end , the taxing authority shall
announce the time and place of its subsequent regularly scheduled meetings at which
the budget and levy will be discussed and at which the public will be allowed to speak.
The time and place of those meetings must be included in the proceedings or summary
of proceedings published in the official newspaper of the taxing authority under section
123B.09, 375.12, or 412.191.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with taxes payable in 2015.
new text end